A) $ 50 $ %
B) $ 40 $ %
C) $ 33\frac{1}{3} $ %
D) $ 33\frac{1}{4} $ %
Correct Answer: A
$ \therefore $ CP of 12 pen = SP of 8 pen Gain% = $ \frac{SP,-CP}{CP},\times $ 100% = $ ( \frac{SP}{CP},-,1 ),\times $ 100% $ =,( \frac{3}{2},-,1 ),\times $ 100% = $ \frac{1}{2},\times $ 100% =50%